Revenue and Taxation Code - RTC
DIVISION 1. PROPERTY TAXATION [50 - 5911]
( Division 1 enacted by Stats. 1939, Ch. 154. ) PART 4. LEVY OF TAX [2151 - 2326]
( Part 4 enacted by Stats. 1939, Ch. 154. ) CHAPTER 2. Effect of Tax [2186 - 2196]
( Chapter 2 enacted by Stats. 1939, Ch. 154. ) 2186.
Every tax has the effect of a judgment against the person.
(Enacted by Stats. 1939, Ch. 154.)